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Speakers: Prof. Sherry Thatcher (South Carolina) and Prof. Greg Fisher (Indiana) As the Editor-in-Chief and an Associate Editor of the Academy of Management Review (AMR) we are often asked about how one turns an interesting idea into a conceptual paper. To address this question, we developed a series of exercises that we use in our Idea Development Workshops and discuss in the recent “From the Editors” article. These exercises, and the foundational principles and perspectives about theory development that underlie them, will be the basis for our conversation. We will also discuss how these exercises, and our approaches to sharing them with others, are reflective of our vision of “Intentional inclusion of diverse views” at AMR. Recommended readings: • Thatcher, S.M.B. & Fisher, G. (2022). From the Editors: The nuts and bolts of writing a theory paper: A practical guide to getting started. Academy of Management Review. https://doi.org/10.5465/amr.2021.0483. • Fisher, G., Mayer, K., & Shad, M. (2021). From the Editors: Phenomenon-based theorizing. Academy of Management Review, 46(4), 631-639. https://doi.org/10.5465/amr.2021.0320.